(2)__In fiscal year 2006-07, 100%.

These funds must be an adjustment to the school administrative unit's state and local allocation after the state and local allocation has been adjusted for debt service pursuant to subsection 2.

Sec. A-59. 20-A MRSA §15689, sub-§3, as enacted by PL 2003, c. 712, §17, is amended to read:

3. Adjustment limitations. The amounts of the adjustments paid to school administrative units or municipalities in subsections 1 and 2 pursuant to this section are limited to the amounts appropriated by the Legislature for these adjustments.

Sec. A-60. 20-A MRSA §15689, sub-§§4 to 6 are enacted to read:

4.__Audit adjustments.__The following provisions apply to audit adjustments.

A.__If errors are revealed by audit and by the commissioner, the school administrative unit's state subsidy must be adjusted to include corrections.

B.__If audit adjustments are discovered after the funding level is certified by the commissioner and the state board on December 15th pursuant to section 15689-C, the department may request the necessary additional funds, if any, to pay for these adjustments.__These amounts, if any, are in addition to the audit adjustment amount certified by the commissioner and state board on the prior December 15th.

5.__Adjustment for cost of educating eligible students in long-term drug treatment centers.__A school administrative unit that operates an educational program approved pursuant to chapter 327 to serve eligible students in licensed drug treatment centers must be reimbursed in the year in which costs are incurred as follows.

A.__Reimbursements must be limited to a maximum of 12 state average tuition rates a year for each approved plan.

B.__The rate of reimbursement per student may not exceed the state average tuition rates in effect during the year of placement as computed under sections 5804 and 5805.__The tuition rates must be computed based on the state average